Lockard Company purchased machinery on January 1, 2014, for $101,680. The machinery is estimated to have a salvage value of $10,168 after a useful life of 8 years. *(a) Compute 2014 depreciation expense using the straight-line method. Depreciation expense $ *(b) Compute 2014 depreciation expense using the straight-line method assuming the machinery was purchased on September 1, 2014. Depreciation expense $